Oriole Inc. manufactures basketballs for professional basketball associations. For the first six months of 2022, the company reported the following operating results while operating at 90% of plant capacity: Amount Per Unit Sales $4,770,000 $50.00 Cost of goods sold 3,243,600 34.00 Selling and administrative expenses 400,680 4.20 Net income $1,125,720 $11.80 Fixed costs for the period were cost of goods sold of $954,000, and selling and administrative expenses of $171,720. In July, normally a slack manufacturing month, Oriole receives a special order for 9,540 basketballs at $32.00 each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $0.75 per unit because of shipping costs, but it would not increase fixed costs and expenses.